Annual Report — Form 10-K
Filing Table of Contents
Document/Exhibit Description Pages Size
1: 10-K Annual Report HTML 1.34M
2: EX-23.1 Consent of Expert or Counsel HTML 20K
3: EX-31.1 Certification -- §302 - SOA'02 HTML 24K
4: EX-31.2 Certification -- §302 - SOA'02 HTML 24K
5: EX-32.1 Certification -- §906 - SOA'02 HTML 21K
6: EX-32.2 Certification -- §906 - SOA'02 HTML 21K
12: R1 Cover HTML 51K
13: R2 Document And Entity Information HTML 66K
14: R3 Audit Information HTML 25K
15: R4 Consolidated Balance Sheets HTML 143K
16: R5 Consolidated Balance Sheets (Parenthetical) HTML 35K
17: R6 Consolidated Statements Of Operations HTML 95K
18: R7 Consolidated Statements Of Shareholders' Equity HTML 45K
and Comprehensive Loss
19: R8 Consolidated Statements Of Cash Flows HTML 89K
20: R9 Consolidated Statements Of Cash Flows HTML 41K
(Parenthetical)
21: R10 Organization and Description of Business HTML 26K
22: R11 Going concern (Notes) HTML 25K
23: R12 Significant Accounting Policies HTML 115K
24: R13 Intangible assets (Notes) HTML 42K
25: R14 Accrued expense (Notes) HTML 43K
26: R15 Line of credit (Notes) HTML 26K
27: R16 Long-term Debt (Notes) HTML 29K
28: R17 Capital Stock Transactions HTML 55K
29: R18 Income Taxes HTML 65K
30: R19 Commitments and Contingencies HTML 23K
31: R20 Retirement and post retirement plans (Notes) HTML 29K
32: R21 Related Party Transactions HTML 27K
33: R22 Concentration of credit risk (Notes) HTML 37K
34: R23 Leases (Notes) HTML 53K
35: R24 Significant Accounting Policies (Policies) HTML 153K
36: R25 Significant Accounting Policies (Tables) HTML 86K
37: R26 Significant Accounting Policies Property Plant and HTML 31K
Equipment (Tables)
38: R27 Significant Accounting Policies Deferred revenue HTML 29K
(Tables)
39: R28 Intangible assets (Tables) HTML 52K
40: R29 Accrued expense (Tables) HTML 31K
41: R30 Long-term Debt EIDL maturities (Tables) HTML 27K
42: R31 Income Taxes (Tables) HTML 61K
43: R32 Retirement and post retirement plans (Tables) HTML 29K
44: R33 Concentration of credit risk (Tables) HTML 34K
45: R34 Leases (Tables) HTML 44K
46: R35 Organization and Description of Business (Details) HTML 21K
47: R36 Going concern (Details) HTML 23K
48: R37 Significant Accounting Policies (Cash and Cash HTML 24K
Equivalents) (Details)
49: R38 Significant Accounting Policies (Inventory) HTML 33K
(Details)
50: R39 Significant Accounting Policies (Accounts HTML 27K
Receivable) (Details)
51: R40 Significant Accounting Policies (Net Income (loss) HTML 40K
Per Share) (Details)
52: R41 Significant Accounting Policies Earning per share HTML 71K
details (Details)
53: R42 Significant Accounting Policies Property pant and HTML 37K
equipment (Details)
54: R43 Significant Accounting Policies advertising HTML 21K
expense (Details)
55: R44 Significant Accounting Policies deferred revenue HTML 28K
(Details)
56: R45 Intangible assets (Details) HTML 43K
57: R46 Accrued expense (Details) HTML 36K
58: R47 Line of credit (Details) HTML 40K
59: R48 Long-term Debt (Details) HTML 47K
60: R49 Capital Stock Transactions (Stock Option Plans) HTML 58K
(Narrative) (Details)
61: R50 Capital Stock Transactions (Stock Option Activity) HTML 61K
(Details)
62: R51 Income Taxes (Provision for Income Taxes) HTML 27K
(Details)
63: R52 Income Taxes (Effective Income Tax Rate) (Details) HTML 30K
64: R53 Income Taxes (Components of Net Deferred Income HTML 57K
Tax Assets and Liabilities) (Details)
65: R54 Income Taxes Operation loss carry forward HTML 48K
(Details)
66: R55 Retirement and post retirement plans (Details) HTML 27K
67: R56 Retirement and post retirement plans - liability HTML 27K
rollforward (Details)
68: R57 Related Party Transactions (Details) HTML 38K
69: R58 Concentration of credit risk (Details) HTML 79K
70: R59 Leases (Details) HTML 49K
73: XML IDEA XML File -- Filing Summary XML 133K
71: XML XBRL Instance -- esmc-20220630_htm XML 1.28M
72: EXCEL IDEA Workbook of Financial Reports XLSX 117K
8: EX-101.CAL XBRL Calculations -- esmc-20220630_cal XML 119K
9: EX-101.DEF XBRL Definitions -- esmc-20220630_def XML 596K
10: EX-101.LAB XBRL Labels -- esmc-20220630_lab XML 1.45M
11: EX-101.PRE XBRL Presentations -- esmc-20220630_pre XML 930K
7: EX-101.SCH XBRL Schema -- esmc-20220630 XSD 130K
74: JSON XBRL Instance as JSON Data -- MetaLinks 371± 558K
75: ZIP XBRL Zipped Folder -- 0000862668-22-000023-xbrl Zip 361K
‘EX-23.1’ — Consent of Expert or Counsel
This Exhibit is an HTML Document rendered as filed. [ Alternative Formats ]